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Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
dated the 3rd March, 2015
Circular No. 1000/7/2015-CX
To
The Director General of Central Excise Intelligence,
All Principal Chief/ Chief Commissioners of Central Excise and Service Tax,
All Principal Chief/ Chief Commissioners of Central Excise.
Sub: Instructions regarding adjudication of Central Excise and Service
Tax Cases booked by DGCEI-reg.
Sir / Madam,
Attention is invited to
Circular No. 994/01/2015 dated 10.02.2015 on the above
subject. Reference has since been received from DGCEI regarding the difficulties
in implementing the instructions .The issue has been examined and it has been
decided to substitute paragraph 5 of the said Circular dated 10.02.2015 with the
following paragraph -
“5. To assign cases for adjudication amongst the Additional Director General
(Adjudication) and the field Commissioners, following general guidelines may be
followed:-
- Cases including cases pertaining to the jurisdiction of multiple Commissionerates, where the duty involved is more than Rs 5 crore shall be
adjudicated by the ADG (Adjudication). However in case of large pendency of
cases or there being a vacancy in the rank of ADG (Adjudication), Director
General, CEI may assign cases involving duty of more than Rs 5 crore to the
field Commissioners following clauses (iv) and (v) of the guidelines.
- Director General, CEI may issue general orders assigning the show cause
notices involving duty of more than Rs 5 crore issued by the specified Zonal
Units and/or the DGCEI Headquarters to a particular ADG (Adjudication).
- Where ADG (Adjudication) is the adjudicating authority in one of the cases
involving identical issue or common evidences, the Director General, CEI may
assign all such cases to that ADG (Adjudication).
- Cases to be adjudicated by the executive Commissioner, when pertaining to
jurisdiction of one executive Commissioner of Central Excise, shall be
adjudicated by the said executive Commissioner of the Central Excise.
- Cases to be adjudicated by the executive Commissioners, when pertaining to
jurisdiction of multiple Commissionerates, shall be adjudicated by the
Commissioner in whose jurisdiction, the noticee from whom the highest demand of
duty has been made, falls. In these cases, an order shall be issued by the
Director General, CEI exercising the powers of the Board, assigning appropriate
jurisdiction to the executive Commissioner for the purposes of adjudication of
the identified case.
- Show Cause Notices issued prior to 1st March, 2015 shall continue to be
adjudicated by the Commissioner before whom the adjudication proceedings are
continuing unless the Director General, CEI issues orders appointing a new
adjudicating authority in terms of the guidelines above or where Board appoints
a new adjudicating authority on the basis of proposal of DGCEI.
- Where DGCEI proposes appointment of an adjudicating authority not in
conformity with the above guidelines, DGCEI shall forward such proposal to the
Board.
- Cases to be adjudicated by the officers below the rank of Commissioner
may be adjudicated only by the field officers in the executive Commissionerates
and the above guidelines shall apply mutatis-mutandis.”
2. Difficulty, if any in implementing this circular may be brought to the notice
of the Board. Hindi version shall follow.
(Rohan)
Under Secretary (CX-6)
F. No. 208/03/2012-CX-6
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